1989 (7) TMI 319

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....ibunal Act. The applicant had prayed before the Commercial Taxes Tribunal for making a reference on several points as far back as July 10, 1981. The application was rejected by an order dated January 1, 1988, and communicated to the applicant by a notice sent on April 4, 1989. The applicant's case is that he received the notice on April 21, 1989. The further case of the applicant is that the partn....

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....r in course of submissions made on behalf of the respondent. Mr. Majumdar, however, contended that there is no jurisdiction in this Tribunal to extend the period of limitation and has drawn our attention to the provision of sections 20 and 21 of the Bengal Finance (Sales Tax) Act, 1941. Under section 21, the period of limitation prescribed is 60 days or such further period as may be allowed for c....